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A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context

Includes bibliographical references (leaves 74-76).

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Bibliographic Details
Main Author: Robertson, Ross
Other Authors: Roeleveld, Jennifer
Format: Thesis
Language:English
Published: College of Accounting 2015
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access_status_str Open Access
author Robertson, Ross
author2 Roeleveld, Jennifer
author_browse Robertson, Ross
Roeleveld, Jennifer
author_facet Roeleveld, Jennifer
Robertson, Ross
author_sort Robertson, Ross
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description Includes bibliographical references (leaves 74-76).
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institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:31:41.113Z
license_str Not specified — see source repository
provenance_str_mv Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository
publishDate 2015
publishDateRange 2015
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publisher College of Accounting
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spelling oai:open.uct.ac.za:11427/13423 A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context Robertson, Ross Roeleveld, Jennifer Taxation Includes bibliographical references (leaves 74-76). Solutions to the proven threat of climate change have attracted a vast amount of attention as evidenced by the convention on Climate Change hosted by the United Nations in Copenhagen very recently. But this was only the most recent in a series of conventions, treaties and other forms of agreements entered into in an attempt to stop the climate change effect from spiralling out of control. However, in the wake of such conferences a harsh question remains, how many of the proposed action plans are just those: plans? A plan is no more than a formalized thought until it is implemented and the effects thereof are tangibly observable to the general populace. Most importantly though is the factor of time. The planet cannot afford a drawn out and lengthy debate on the merits of the threats posed by global warming and then only contemplate possible resolutions to the threats so agreed to. Action needs to be taken immediately, and the action plans designed and implemented need to be effective without delay. Two of these tangible solutions that have been proposed are those of setting carbon emission caps and subsequently granting credits so as to facilitate a trading of these credits, namely the ‘cap and trade’ approach, and the other is that of legislating and implementing a carbon tax. Variations of both of these systems have been implemented by individual countries the world over with varying levels of success However, as one looks to the future; there is no consensus on a global solution to what is very much a global problem. 2015-07-14T08:43:12Z 2015-07-14T08:43:12Z 2010 Master Thesis Masters MCom http://hdl.handle.net/11427/13423 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town
spellingShingle Taxation
Robertson, Ross
A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
thesis_degree_str Master's
title A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
title_full A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
title_fullStr A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
title_full_unstemmed A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
title_short A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
title_sort critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a south african context
topic Taxation
url http://hdl.handle.net/11427/13423
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AT robertsonross criticalcomparativeanalysisofsevenexistingcarbontaxsystemswithaviewtoderivingarelatedbestpracticewithinasouthafricancontext